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Publication 78 Data

Organizations eligible to receive tax-deductible charitable contributions. Users may rely on this list in determining deductibility of their contributions.

Auto-Revocation List

Organizations whose federal tax-exempt status was automatically revoked for not filing a Form 990-series return or notice for three consecutive years. Important note: Just because an organization appears on this list, it does not mean the organization is currently revoked, as they may have been reinstated.

Determination Letters

A favorable determination letter is issued by the IRS when an organization meets the requirements for tax-exempt status under the Code section the organization applied.

Copies of Returns

Annual returns filed with the IRS which are available for public inspection.

Form 990-N (e-Postcard)

Organizations who have filed a Form 990-N (e-Postcard) annual electronic notice. Tax-exempt organizations whose annual gross receipts are normally less than $50,000 are eligible to file instead of Form 990 or Form 990-EZ.

EIN (Employer Identification Number)

The EIN, or Employer Identification Number, is also known as a federal Tax Identification Number (TIN), and is used to identify a business or nonprofit entity. An EIN is a unique 9-digit number, similar to a Social Security Number for an individual.

Legal Name (Doing Business As)

The legal name of the organization is the primary name by which the organization is listed in IRS records. In addition, the organization may have a "doing business as" (dba) name that it conducts business under. If the organization's dba is on file with the IRS, it will be listed in parentheses below the legal name in the search results. For a subordinate in a group ruling, the name of the central organization or group ruling will be listed first and the name of the subordinate will be listed next in parentheses.

Search Term

Search by Employer Identification Number (EIN) or Organization Name. If EIN is chosen then only numbers are valid. If Organization Name is chosen then all accepted characters are valid.

Revocation Posting Date(s)

Select a date or range of dates. The system will return all search results for organizations for which the IRS posted on IRS.gov notice of automatic revocation on the date (or during the range of dates) selected.

Publication of an organization's name on IRS.gov as automatically revoked serves as notice to donors and others that the organization is not eligible to receive tax-deductible charitable contributions after the posting date, and that donors and others may no longer rely on either an IRS determination letter dated before the effective date of revocation or on a prior listing in the IRS Business Master File for purposes of claiming tax-deductible contributions.

Tax-deductible contributions may be made to an organization whose tax-exempt status is subsequently reinstated and that is listed in this Tax Exempt Organization Search as being eligible to receive tax-deductible contributions.

The revocation posting date is different from the revocation date displayed on the results page. The revocation date reflects an organization's effective date of automatic revocation for not filing a Form 990-series return or notice for three consecutive years. The revocation date is historical, but does not necessarily reflect the organization's current tax-exempt or non-exempt status. The organization may have applied to the IRS for recognition of exemption and been recognized by the IRS as tax-exempt after its effective date of automatic revocation. To check whether an organization is currently recognized by the IRS as tax-exempt, call Customer Account Services at (877) 829-5500 (toll-free number) .

Exemption Type

Select from the drop down menu the section of the Internal Revenue Code (IRC) that describes a type of organization that generally qualifies for exemption from federal income tax. The system will return all search results that match that type of tax-exempt organization. The following table describes the meaning of each exemption type:

Exemption Type (IRC section)

Description

501(c)(2)

Title holding corporations for exempt organizations

501(c)(3)

Religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition, or prevention of cruelty to children or animals organizations

501(c)(4)

Civic leagues, social welfare organizations, and local associations of employees

In general, an individual who itemizes deductions may deduct contributions to most charitable organizations up to 50% (60% for cash contributions)% of his or her adjusted gross income computed without regard to net operating loss carrybacks. Individuals generally may deduct charitable contributions to other organizations up to 30% of their adjusted gross income (computed without regard to net operating loss carrybacks). These limitations (and organizational status) are indicated as follows:

Code

Type of organization and use of contribution.

Deductibility Limitation

PC

A public charity.

50% (60% for cash contributions)

POF

A private operating foundation.

50% (60% for cash contributions)

PF

A private foundation.

30% (generally)

GROUP

Generally, a central organization holding a group exemption letter, whose subordinate units covered by the group exemption are also eligible to receive tax-deductible contributions, even though they are not separately listed.

Depends on various factors

LODGE

A domestic fraternal society, operating under the lodge system, but only if the contribution is to be used exclusively for charitable purposes.

30%

UNKWN

A charitable organization whose public charity status has not been determined.

Depends on various factors

EO

An organization described in section 170(c) of the Internal Revenue Code other than a public charity or private foundation.

Depends on various factors

FORGN

A foreign-addressed organization. These are generally organizations formed in the United States that conduct activities in foreign countries. Certain foreign organizations that receive charitable contributions deductible pursuant to treaty are also included, as are organizations created in U.S. possessions.

Contributions must actually be paid in cash or other property before the close of an individual's tax year to be deductible for that tax year, whether the individual uses the cash or accrual method.

If an individual donates property other than cash to a qualified organization, the individual may generally deduct the fair market value of the property. If the property has appreciated in value, however, some adjustments may have to be made.

The rules relating to how to determine fair market value are discussed in Publication 561, Determining the Value of Donated Property. For a more comprehensive discussion of the rules covering income tax deductions for charitable contributions by individuals, see Publication 526, Charitable Contributions.